2025 Materiality Guide

Make sustainability a driver of business performance 

Materiality is more than a checklist. It’s a strategic tool for aligning sustainability with business impact. Investors, regulators, and stakeholders want to understand how these efforts influence financial outcomes, reduce risk, and create long-term value. 

At Delphi, we help organizations turn complexity into clarity. Our five-stage Materiality Assessment Framework is designed to guide businesses through a structured process that connects sustainability priorities to core business goals. 

We support organizations in: 

• Identifying and prioritizing issues that influence financial performance and stakeholder trust 

• Navigating competing stakeholder expectations and regulatory requirements 

• Aligning sustainability strategy with business goals and risk management 

• Building internal capacity through cross-functional collaboration 

• Ensuring disclosures meet evolving standards and investor expectations 

Whether you’re launching your first assessment or refining an existing approach, we can help you build a sustainability strategy that is credible, investor-ready, and tailored to your business. 

Explore our latest Materiality Guide to learn more.